Capacity Considerations and Community Benefit Expenditures of Nonprofit Hospitals

The United States Internal Revenue Service (IRS) and some states require nonprofit hospitals to demonstrate that they provide a substantial community benefit in order to get or maintain their tax-exempt status. This places every nonprofit hospital at risk. This article is about certain common factor...

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Bibliographic Details
Published in:Health care management review 2001, Vol.26 (3), p.24-39
Main Author: Bryce, Herrington J.
Format: Article
Language:English
Subjects:
Capital Expenditures - legislation & jurisprudence
Capital Expenditures - statistics & numerical data
Charities
Charities - legislation & jurisprudence
Charities - supply & distribution
Community-Institutional Relations - economics
Community-Institutional Relations - legislation & jurisprudence
Expenditures
Guideline Adherence
Health care
Health Services Needs and Demand
Health Services Research
Hospital Bed Capacity
Hospitals, Voluntary - economics
Hospitals, Voluntary - legislation & jurisprudence
Hospitals, Voluntary - organization & administration
Humans
Indigent care
Management decisions
Models, Econometric
Nonprofit hospitals
Nonprofit organizations
Organizational Policy
Social responsibility
State laws
Studies
Tax Exemption - legislation & jurisprudence
Tax exemptions
Texas
Uncompensated Care
United States
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Description
Summary:The United States Internal Revenue Service (IRS) and some states require nonprofit hospitals to demonstrate that they provide a substantial community benefit in order to get or maintain their tax-exempt status. This places every nonprofit hospital at risk. This article is about certain common factors that impact the management of all nonprofit hospitals and their ability to comply with such laws.
ISSN:0361-6274
1550-5030
DOI:10.1097/00004010-200107000-00003